Skip to content
V0032-22 ·5 January 2022 ·consulta-vinculante Medium impact
Tax

VAT refund under the travelers' scheme is not applicable for a vehicle transported to Ceuta

A resident in Ceuta inquires whether they can obtain a VAT refund when purchasing a vehicle in mainland Spain from a trader under the used goods scheme. The DGT responds that the travelers' refund scheme does not apply to vehicles transported separately, but the export exemption may apply if specific transport and documentation requirements are met.

In 6 key points

Lifecycle

2022-01-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact